Improvement of State Support for the Development of Dairy Cattle

Self Cite

Accounting and control of current assets of dairy cattle breeding in individual agricultural organizations includes the collection of information on the state and safety of various types of assets, such as cash and cash equivalents, receivables, inventory, other short-term assets, and an assessment of the effectiveness of their use in the agricultural industry. To improve the procedures for summarizing information on the current assets of dairy cattle breeding, it is advisable to use the Internal Control Working Document (hereinafter referred to as the ICWD) “The program for internal control of the movement and efficiency of the use of current assets of dairy cattle breeding”. This document is used to test the accounting system for current assets of dairy cattle and evaluate internal controls and the effectiveness of their use. For internal control of current assets at each stage of transformation, the ICWD “Checking the correctness of the assessment of current assets of dairy cattle breeding by stages of transformation” is used. During the verification process, the controller, using this document, can, at each stage of the transformation of current assets of dairy cattle breeding, give a timely and accurate assessment of these assets, which allows a more accurate idea of the actual availability of assets and their value at a certain point in time. To improve the efficiency of the internal control system, the “Regulation on Internal Control of Current Assets” can be used. The regulation regulates the accounting and internal control of current assets of dairy cattle breeding, the forms of the ICWD will help the management personnel to receive information on the value of assets in a timely manner at any stage of the production process and evaluate the effectiveness of their use. These internal control documents will allow at all stages of the transformation of current assets of dairy cattle breeding to control the movement, the correctness of the assessment and the efficiency of the use of these assets. Based on the results of the audit, summarized in the developed working documents of internal control, the management of the enterprise can make management decisions to improve the efficiency of the use of current assets of dairy cattle breeding.

unclassified

Development of Methodological Tools for Internal Control of Current Assets in Dairy Cattle

Низамутдинов

Parfenova

2023

Self Cite

“…снижает ее конкурентоспособность [1,2,3]. В повышении эффективности производства продукции молочного скотоводства выделяются ряд внутренних и внешних факторов -технологическое и техническое развитие, внедрение «умных» цифровых технологий, условия финансирования в части модернизации отрасли, а также проблемы подготовки и обеспечения современными кадрами [4,5,6] [12,13,14]. Немаловажное значение имеет также внедрение наиболее эффективных способов механизации трудоемких процессов по кормлению и уходу за сельскохозяйственными животными [15,16].…”

unclassified

Organization of Breeding Business and Increasing the Productivity of Dairy Cattle Breeding in the Republic of Tatarstan

Gaynutdinov,

Mukhametgaliev,

Asadullin

et al. 2023

In the qualitative improvement and replenishment of the main dairy herd with a productivity of 7000 to 9000 kg of milk by purebred animals, the role of certified breeding farms producing breeding material is great. Data on providing the dairy cattle breeding industry with breeding material (bull semen, breeding stock) show that the cattle breeding industry is largely dependent on import supplies. Thus, the share of imported breeding stock in the domestic market for 2021 in the Russian Federation amounted to 36.3%. An analysis of breeding business development on the example of the Republic showed that 47 certified breeding farms operate on the territory of the Republic. In total, these farms keep a little more than 183 thousand heads of cattle, of which more than 150 thousand heads, or 82%, are identified as breeding. In 2021, the breeding farms of the Republic sold livestock products (milk, offspring) in the amount of 11,693 million rubles. Not all breeding farms perform their main function - the cultivation and sale of breeding stock. So, in 2021, out of 47 breeding farms, 25 did not sell breeding stock, which means that they grow breeding stock only to meet their own needs, and not for sale. The remaining 22 breeding farms had about 2% of the proceeds from the sale of breeding young animals, while, in advanced farms, it reaches 28% of the total cash proceeds of cattle breeding, which shows a low level of raising commercial breeding young animals in the breeding farms of the republic. Of the 43 municipal districts of the republic, in 26 as of 2022, there were no breeding farms, which indicates a low provision of municipal districts of the republic with breeding farms. In these municipal areas, the average productivity of the dairy herd for 2017-2021. amounted to 4857 kg of milk, with an average productivity of cows in the republic of 5521 kg. The exception is the Aktanyshsky municipal district, where the average productivity was 6395 kg. About 60% of breeding farms operate on the territory of 5 municipal districts of the republic, in which the average productivity of cows over 5 years ranged from 7503 kg to over 8618 kg of milk per year. In productivity groups: 7504-8617 and more than 8618 kg per one municipal district there are from 5 to 6 breeding farms in general, i.e. the coefficient of provision with breeding farms, calculated as the ratio of the number of breeding farms to the number of municipal districts in the group, is 5.0-6.5. Regression analysis of the dependence of the productivity of cows on the provision of breeding and farms in municipal areas shows a significant dependence of the productivity of cows in productivity groups, ranging from 4162-5275 kg to the productivity group over 8618 kg, on the provision of their breeding farms. The regression equation constructed for groups of municipal districts with cow productivity over 4162 kg indicates that an increase in the provision of breeding farms in the municipal district leads to an increase in the average annual milk yield by 2641 kg.

“…Очевидно, что ее рост благоприятно влияет на финансовые возможности сельхозтоваропроизводителей, но при этом никто не гарантирует, что уровень оплаты труда будет повышаться такими же темпами. Коэффициент корреляции между величинами этих показателей равен 0,57, что свидетельствует о средней взаимосвязи [16,17].…”

unclassified

On Measures of State Support and Regulation of Aic

Valerianov¹,

Alekseeva²,

Medvedeva³

et al. 2022

For the second decade, the agro-industrial complex has been receiving significant amounts of state support. At the same time, the issue of its effectiveness is becoming more and more urgent. In various sources, you can find a variety of approaches to assessing the effectiveness of budgetary funds allocated for the development of agriculture. The fact of state support in itself does not guarantee a return in the form of an increase in gross output, attraction of investments in the industry, an increase in wages in the countryside, an increase in tax revenues from enterprises in the industry. The methods of state support must adapt to modern challenges. They should stimulate recipients not for maximum development and subsequent cessation of activities, but for stable and long-term activities. This fine line usually prevents a sharp increase in the effectiveness of state support for the agro-industrial complex. The result of this study is an assessment of the rationality and effectiveness of state support for agriculture in the Chuvash Republic. The existing measures of state support in the Chuvash Republic properly support the development of the agricultural sector: investors have shown interest, fixed assets are being updated, labor productivity and production volumes are growing. But the current system does not quite cope with staffing problems in the countryside. The index of the physical volume of agricultural production, which amounted to 126.4% over the past 7 years, is far from a breakthrough rate. A significant increase in production volumes cannot be achieved with a reduction in the number of employees. Using the correlation-regression method, it was revealed that the growth of the level of wages in the countryside was largely influenced by the labor market laws, and not by state support measures. What is needed is motivating rather than compensatory measures on the part of the state, which will ensure the outstripping growth of wages in agriculture